there are similarities and it deffo takes some inspo from it; but it also is an interpetation of re-incarnation/meta-physics that tries to incoperate modern understandings of physics into its analysis which makes it a little different; I suppose the difference and what makes it materialist vs Nietzch is that this theory is open and will adapt to new devolopments in physics + our understanding of the edge of the universe, and also that some of its assumptions like 'material circumstances created your concisousness' rather than it being something else.